In Malta, employees may opt for one of several Tax Rates. These rates are pre-created on Buddy and follow compliance-related calculations.
Main Tax Rates:
- Single
- Married
- Married I
- Married II
- Parent
- Parent
- Parent I
- Parent II
- Other (Custom)
- A custom € amount, or
- A custom flat % rate
- Non-Resident Tax Rate
- Highly Qualified Person
For an explanation on the calculation of main tax rates, see: FSS (Tax) Calculation
Part-time Tax Rates
- Part-time (Qualified) (see: how to set employees as Part-time (Qualified))
- Nil Tax Rate
Main or Part-time Tax Rates (Depending on Employment Status)
- Qualified Sports
- Overseas Employment 15%
More information on the Main Tax Rates for 2026 can be found on the MTCA's website: MTCA Tax Rates for 2026
For Employees that do not pay FSS and SSC locally, kindly look at How to Setup Employees that Pay Taxes Abroad.